A bit similar in Finland. Here every taxpayer gets a 750 euro tax deduction for "wage earning expenses". So if you want to declare expenses related to your job, you basically need to have over 750 euro of them in order to get anything.
If you work remote for less than 50% of workdays in a year, that counts as a 450 euro deduction. But if you work for more than 50% of workdays from home, you get a 900 euro deduction. So people working mostly from home will exceed the automatic 750 euro deduction and should declare their expenses properly instead of relying on the automatic deduction.
You can also deduct equipment and Internet connections (50% of the cost if you use it partly for work). Although in the IT industry, it's pretty commonplace for the employer to pay for 100% of your home Internet connection, since it's a tax-free benefit to the employee.
If you work remote for less than 50% of workdays in a year, that counts as a 450 euro deduction. But if you work for more than 50% of workdays from home, you get a 900 euro deduction. So people working mostly from home will exceed the automatic 750 euro deduction and should declare their expenses properly instead of relying on the automatic deduction.
You can also deduct equipment and Internet connections (50% of the cost if you use it partly for work). Although in the IT industry, it's pretty commonplace for the employer to pay for 100% of your home Internet connection, since it's a tax-free benefit to the employee.